Form 5695 Credits and QMID

As discussed on pages 53 to 58 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, the credits for Energy Efficient Home Improvements are terminated after 2025, and for the 2025 tax year, there is a new requirement for the credit: Taxpayers must provide an identification code related to the qualified item(s) placed in service during 2025. (The solar credit is also terminated after 2025, but there is no identification code requirement for the 2025 tax year.)

The final version of Form 5695, Residential Energy Credits, confirms that, instead of being required to provide a 17-character product identification number, taxpayers are only required to provide the 4-character alphanumeric unique Qualified Manufacturer Identification Number (QMID) for the manufacturer of the improvement(s) placed in service during 2025.

The IRS provides a list of qualified manufacturers at https://www.irs.gov/credits-deductions/energy-efficient-home-improvement-credit-qualified-manufacturers. While this list includes only the name and not the QMID of each manufacturer, the website of each manufacturer should include that manufacturer’s QMID.

On the manufacturer’s website or in documentation obtained at the time the improvement is purchased and placed in service, taxpayers need to look for the manufacturer’s certification that the model number of the improvement that was placed in service qualifies for the federal credit.